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South Charleston Overview
Codified Ordinances of South Charleston, WV
THE CODE OF THE CITY OF SOUTH CHARLESTON, WEST VIRGINIA
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 1681
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
CHARTER
PART ONE - ADMINISTRATIVE CODE
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS AND TAXATION CODE
CHAPTER ONE - Business Regulation
CHAPTER THREE - Taxation and Service Charges
ARTICLE 733 License Taxes and Fees
ARTICLE 735 Municipal Sales and Service and Use Taxes
ARTICLE 737 Business and Occupation Tax
737.01 DEFINITIONS.
737.02 LEVY; COLLECTION AUTHORIZED.
737.03 TRANSPORTING PRODUCTS OUT OF CITY WITHOUT SALE.
737.04 SALES WHEREIN GROSS PROCEEDS NOT INDICATIVE OF TRUE VALUE.
737.05 ADDING TO OR DEDUCTING FROM GROSS INCOME.
737.06 PRODUCERS OR MANUFACTURERS SELLING AT RETAIL AND WHOLESALE.
737.061 PERSONS TAXABLE ON MULTIPLE ACTIVITIES; CREDITS.
737.062 SAVINGS CREDIT.
737.07 MANUFACTURERS SELLING PRODUCTS FOR DELIVERY OUTSIDE CITY.
737.08 PRODUCING COAL, OIL, GAS, ETC., AND USING SAME IN PRODUCER'S BUSINESS.
737.09 PRODUCERS OF NATURAL RESOURCE PRODUCTS.
737.10 MANUFACTURERS OR PREPARERS FOR SALE OF COMMODITIES OR ELECTRIC POWER.
737.11 SELLERS OF TANGIBLE PROPERTY AND STOCKS OR BONDS.
737.12 PUBLIC SERVICES OR UTILITY BUSINESSES.
737.13 CONTRACTORS.
737.14 BANKING AND OTHER FINANCIAL BUSINESSES.
737.15 THEATERS AND OTHER PLACES OF AMUSEMENT.
737.16 SERVICE BUSINESS OR CALLING NOT OTHERWISE TAXED.
737.161 HEALTH MAINTENANCE ORGANIZATIONS.
737.17 COLLECTING RENTALS, ROYALTIES, ETC.; EXEMPTION.
737.18 EXEMPTIONS.
737.19 TAX CREDITS FOR NEW AND EXPANDED BUSINESSES.
737.19.1 NEW MANUFACTURING BUSINESS TAX CREDIT.
737.19.2 EXISTING MANUFACTURING BUSINESSES TAX CREDIT.
737.20 INSTALLMENT PAYMENTS; ESTIMATE AND REMITTANCE.
737.21 ANNUAL RETURN AND REMITTANCE.
737.22 CORRECTION OR ERRORS ON RETURNS.
737.23 FAILURE OR REFUSAL TO MAKE RETURN; DEFICIENT RETURN.
737.24 PREREQUISITE TO FINAL SETTLEMENT WITH NONRESIDENT CONTRACTORS.
737.25 HEARING BEFORE COUNCIL.
737.26 TAX YEAR.
737.27 TAX ADDITIONAL TO OTHER TAXES AND LICENSES.
737.28 HOW REMITTANCES TO BE MADE.
737.29 LIEN FOR UNPAID TAXES; PENALTIES.
737.30 POWERS OF CITY TREASURER.
737.31 CONFIDENTIALITY OF TAX INFORMATION.
737.32 SELLING OUT OR QUITTING BUSINESS.
737.33 GROSS INCOME DERIVED FROM INTERSTATE OR FOREIGN COMMERCE.
737.34 DUTY OF OFFICERS AND AGENTS MAKING CONTRACTS ON BEHALF OF CITY.
737.35 FILING COPY OF ASSESSMENT WITH CLERK OF COUNTY COURT; RELEASE OF LIEN.
737.36 GOODS OR NEGOTIABLE INTANGIBLES DISTRAINED UPON FOR DELINQUENT TAXES.
737.37 OFFENSES.
737.38 ADMINISTRATION AND ENFORCEMENT.
737.381 SUBPOENA AND SUBPOENA DUCES TECUM.
737.39 EXEMPTION IN AMOUNT OF TAX; PURPOSE OF COUNCIL; RATES GENERALLY.
737.40 LICENSE REVOCATION FOR FAILURE TO MAKE RETURN; REINSTATEMENT FEE.
737.41 EFFECTIVE DATE OF 2002 AMENDMENTS.
ARTICLE 741 Hotel Occupancy Tax
ARTICLE 743 Public Utility Tax
ARTICLE 745 Municipal Service Charge
ARTICLE 749 Alcoholic Beverages
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - HEALTH AND SANITATION CODE
PART THIRTEEN - PLANNING AND ZONING CODE
PART FIFTEEN - FIRE PREVENTION CODE
PART SEVENTEEN - BUILDING AND HOUSING CODE
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737.07 MANUFACTURERS SELLING PRODUCTS FOR DELIVERY OUTSIDE CITY.
   Manufacturers exercising any privilege taxable under Section 737.10 shall not be required to pay the tax imposed in Section 737.11 for the privilege of selling their manufactured products for delivery outside of the City, but the gross income derived from the sale of such manufactured products of outside the City shall be included in determining the measure of the tax imposed on such manufacturer in Section 737.10.
(1970 Code Sec. 29-8)
737.08 PRODUCING COAL, OIL, GAS, ETC., AND USING SAME IN PRODUCER'S BUSINESS.
   A person exercising privileges taxable under the other sections of this article, producing coal, oil, natural gas, minerals, timber or other natural resource products the production of which is taxable under Section 737.09 and using or consuming the same in his business, shall be deemed to be engaged in the business of mining and producing coal, oil, natural gas, minerals, timber or other natural resource products for sale, profit or commercial use, and shall be required to make returns on account of the production of the business showing the gross proceeds or equivalent in accordance with uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers, which rules the City Treasurer shall prescribe. (1970 Code Sec. 29-9)
737.09 PRODUCERS OF NATURAL RESOURCE PRODUCTS.
   Upon every person engaging or continuing within the City in the business of producing for sale, profit or commercial use any natural resource product, the amount of such tax shall be equal to the value of the articles produced as shown by the gross proceeds derived from the sale thereof by the producer, except as hereinafter provided, multiplied by the respective rates as follows:
   (a)   Coal, 1.00 per one hundred dollars ($100.00);
   (b)   Limestone or sandstone quarried or mined, 1.50 per one hundred dollars ($100.00);
   (c)   Oil, 3.00 per one hundred dollars ($100.00);
   (d)   Natural gas, in excess of the value of five thousand dollars ($5,000.00), 6.00 per one hundred dollars ($100.00);
   (e)   Blast furnace slag, 3.00 per one hundred dollars ($100.00);
   (f)   Sand, gravel or other mineral produced, not quarried or mined, 3.00 per one hundred dollars ($100.00);
   (g)   Timber, 1.50 per one hundred dollars ($100.00);
   (h)   Other natural resource products, 2.00 per one hundred dollars ($100.00).
The measure of this tax shall be the value of the entire production in the City, regardless of the place of sale or the fact that delivery may be made to points outside the City. (Ord. 2063. Passed 4-21-05.)
737.10 MANUFACTURERS OR PREPARERS FOR SALE OF COMMODITIES OR ELECTRIC POWER.
   Upon every person engaging or continuing within the City in the business of manufacturing, compounding or preparing for sale, profit or commercial use, either directly or through the activity of others in whole or in part, any article, substance, commodity or electric power not produced by public utilities taxable under other provisions of this article, the amount of tax shall be equal to the value of the article, substance, commodity or electric power manufactured, compounded or prepared for sale, as shown by the gross proceeds derived from the sale thereof by the manufacturer or persons compounding or preparing such commodity, except as hereinafter provided, multiplied by a rate of .30 per one hundred dollars ($100.00). The measure of this tax shall be the value of the entire product manufactured, compounded or prepared in the City for sale, profit or commercial use, regardless of the place or the fact that deliveries may be made to points outside the City.
(Ord. 2063. Passed 4-21-05.)
737.11 SELLERS OF TANGIBLE PROPERTY AND STOCKS OR BONDS.
   Upon every person engaging or continuing within the City in the business of selling any tangible property, real or personal, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or selling stocks, bonds or other evidences of indebtedness, there is hereby levied and shall be collected a tax equivalent to .50 per one hundred dollars ($100.00) income of the business, provided however, those businesses, as above described, which have gross sales greater than fifteen million dollars ($15,000,000), shall be taxed at a rate of .37 on that incremental portion of gross sales greater than fifteen million dollars ($15,000,000). In the case of wholesaler or jobber, the tax shall be equal to .15 per one hundred dollars ($100.00) income of the business. (Ord. 2063. Passed 4-21-05.)
737.12 PUBLIC SERVICES OR UTILITY BUSINESSES.
   Upon any person engaging or continuing within the City in any public service or utility business except railroad, railroad car, railway express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship or motor carrier, there is hereby levied and shall be collected taxed on account of the business engaged in, equal to the gross income of the business multiplied by the respective rates as follows: Water companies, 3.00 per one hundred dollars ($100.00) of gross income; electric light and power companies 3.00 per each one hundred dollars ($100.00) on sales and demand charges for domestic purposes and commercial lighting and 3.00 per each hundred dollars ($100.00) on sales and demand charges for all other purposes; natural gas companies, 2.00 per each one hundred dollars ($100.00) of the gross income, such gross income for this purpose to be determined by deducting from gross income from all sales to consumers the amount of the tax paid by the taxpayer under Section 737.09; and upon all other public service or utility business, 2.00 per each one hundred dollars ($100.00) of the gross income. The gross income of the taxpayer from any other activity shall be included in the measure of the tax imposed under the appropriate section or sections of this article.
 
   Provided, however, that the taxes pursuant to this section above related to water companies, natural gas companies and electric light and power companies are subject to the limitations set forth in Section 735.01(b) and by West Virginia Code 8-1-5a and the Municipal Home Rule Pilot Program.
 
   Provided, further, that the sale of electric power under this section shall be taxed at the rate of 2.30 per one hundred dollars ($100.00) of gross income on that portion of gross income derived from the sale of electric power to a plant location of a customer engaged in a manufacturing activity, if the contract demand at such plant location exceeds 300,000 Megawatts/hours per year or if the usage at such plant location exceeds 300,000 Megawatt/hours in a year.
(Ord. 2223. Passed 12-17-15; Ord. 2227. Passed 4-21-16.)
 
   Provided, further, that none of the rates imposed by this section on any public service or utility business shall exceed the maximum rate permitted by West Virginia Code.
(Ord. 2227. Passed 4-21-16.)
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